An Analysis on Financial Effect of Accounting Methods for Business Combination
This paper, based on reviewing the relevant documents, studies the financial effects of purchase method and pooling of interest method via analyzing and comparing the two methods with correlated cases. It comes to the conclusion that the reason for the disparate financial effects lies in the inconsistent valuation basis for assets and liabilities. Aiming at the special financing and regulatory environment in our nation, this paper points out that its crucia l to handle the restrictions on the employment of pooling of interest method and to consider the recognition criteria of purchasers in using purchase method. Finally the paper puts forward a prospect for the new subject law in the applicat ion of the business combination in our nation.
business combination pooling of interest method purchase method
Wang Lan
School of Mathematics and Statistics, Hua Zhong Normal University, Wuhan, P.R.China, 430070
国际会议
4th International Conference on Productinnovation Management(第四届产品创新管理国际会议)
武汉
英文
1284-1288
2009-08-22（万方平台首次上网日期，不代表论文的发表时间）